INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS

ABSTRACT Auditing has been used by governments and Private Enterprises for a long period as a tool for efficient and effective management and control of their activities especially as it relates to their financial dealings. This research work primarily discusses how the ABU teaching hospitals utilizes this all embracing technique in the management and control of its financial operations. It also focuses on identifying the inherent problems involved in adopting the technique and utilizing it accordingly and thus deriving the benefits therein. The work is divided into four chapters, chapter one contains the general over review and consider the problems, objectives, scope and limitations of the survey methods. Chapter two handles the literature review, while chapter three and four contain the operations, survey, data collection and analysis, conclusions and suggestions.    TABLE OF CONTENTS Title page  Approval Page  Declaration Dedication Acknowledgement Abstract Table of contents
CHAPTER ONE: The General Overview  1.0Introduction 1.1Statements of the problems 1.2Objectives 1.3Scope and Limitations of the research 1.4Limitations 1.5Research methodology    
CHAPTER TWO:  Review of the Related Literature  2.1Historical Evaluation of Auditing 2.2Definition of Auditing 2.3Classification of an Auditing 2.4Internal Auditing and Internal Control       2.5Internal Auditing  2.6Internal Control 2.7Definition of Internal Control 2.8Types of Audit in the Public Sector  2.9Internal Audit Control 2.10Internal Control in Government Organization 
CHAPTER THREE:   Methodology, Data collection & Analysis   3.1Historical Background of Ahmadu Bello University Teaching Hospitals and Internal Audit Dept.   3.2Position of the Internal Control Audit Department  3.3Functions of the Internal Audit Department 3.4Sections in the Internal Audit Department and their functions     CHAPTER FOUR  4.1The Internal Audit Report  4.2The Control System of Ahmadu Bello University Teaching Hospital  4.3Key Control Areas 4.4The responsibility of Enforcing Internal Audit reports and advises   4.5The need for computer based auditing system 4.6The Development of computer systems specialized topics
CHAPTER FIVE:  Summary, Recommendations & Conclusions 5.1Summary, Recommendations and Conclusion 5.2Summary 5.3Recommendations 5.4Conclusion References